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Taxation in Modern China

Editat de Donald J. S. Brean
en Limba Engleză Paperback – 19 oct 1998
Taxation in Modern China is concerned with tax and public financial issues arising in China's economic transition. The contributors, among the leading authorities on public finance, transitional economics and policy reform in China, direct attention to the largest and most comprehensive fiscal reform program in modern history. The essays collected here cover the main institutional, intergovernmental and industrial issues and address the long-term challenges facing China as well as transitional changes.
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Specificații

ISBN-13: 9780415920186
ISBN-10: 0415920183
Pagini: 320
Dimensiuni: 152 x 229 x 18 mm
Greutate: 0.43 kg
Ediția:New.
Editura: Taylor & Francis
Colecția Routledge
Locul publicării:Oxford, United Kingdom

Recenzii

"Taxation in Modern China offers a comprehensive and penetrating look at the problems this huge country is facing in constructing a sound basis for a new, market-supporting public sector. It is unique in both its breadth and depth, and is a 'must-read' for those wishing to understand the enormity and complexity of China's transition." -- Richard Newfarmer, Lead Economist, World Bank
"I am favorably impressed by Taxation in Modern China. Donald Brean has assembled the leading authorities on Chinese taxation, intergovernmental fiscal relationships, and banking and finance, and has shown that reforming the Chinese tax system is critical to the success of China's march toward a market economy." -- Ronald McKinnon, Stanford University
"This is the most comprehensive examination to date of government revenue developments in China. Its treatment of subjects that are seldom addressed elsewhere, especially off-budget local government finance and the accounting system, is particularly valuable and a welcome addition." -- Howell H. Zee, Advisor, Fiscal Affairs Department, International Monetary Fund
"Taxation in Modern China fills a serious gap in current research by addressing the formidable challenges of tax reform and fiscal overhaul in China. Eminently well-edited, carefully researched and thematically balanced, it is a `must-read' for scholars, policy makers and students of China's continuing market transition." -- Padma Desai, Columbia University
"In this volume, Donald Brean and an international group of fiscal specialists serve up a feast of information and analysis on the tax dimensions of China's reforming economy." -- Thomas G. Rawski, University of Pittsburgh

Notă biografică

Donald J. S. Brean is Professor of Management at the University of Toronto and Director of AERIL Tax Project. He is co-author of Taxation of International Portfolio Capital (1991) and author of International Issues in Taxation (1984).

Cuprins

1. Donald J. S. Brean --FISCAL REFORM IN MODERN CHINA: An Overview 2. Tamar Manuelyan Atinc and Bert Hofman --CHINA'S FISCAL DEFICITS, 1986-1995 3. Athar Hussain and Juzhong Zhuang --ENTERPRISE TAXATION AND TRANSITION TO A MARKET ECONOMY 4. Christopher Heady and Shi Yao Bin --MARGINAL EFFECTIVE TAX RATES IN THE REFORMED TAX SYSTEM 5. Maxwell J. Fry --CAN SEIGNIORAGE REVENUE KEEP CHINA'S FINANCIAL SYSTEM AFLOAT? 6. Roy Bahl --CENTRAL-PROVINCIAL-LOCAL FISCAL RELATIONS: The Revenue Side 7. Richard M. Bird and Duanjie Chen --INTERGOVERNMENTAL FISCAL RELATIONS IN CHINA IN INTERNATIONAL PERSPECTIVE 8. Christine W. P. Wong --FISCAL DUALISM IN CHINA: Gradualist Reform and the Growth of Off-Budget Finance 9. Fan Gang --MARKET-ORIENTED ECONOMIC REFORM AND THE GROWTH OF OFF-BUDGET LOCAL PUBLIC FINANCE 10. Ehtisham Ahmad --THE REFORM OF THE FISCAL TRANSFER SYSTEM 11. Myron J. Gordon, Yue Li, and Zhilong Tian --THE FUTURE OF MARKET SOCIALISM IN CHINA 12. M. W. L. Chan, Ray G. Harris, and Wendy Rotenberg --ACCOUNTING IN CHINA ABOUT THE CONTRIBUTORS INDEX